12th Norwegian-German Seminar on Public Economics

Program

• Friday, 5 November 2021

  • 09:50 – 10:00	Welcome and Opening
    	Plenary Session 1 – Profit-shifting Regulation  (Ludwig Erhard Room) Chair: Dirk Schindler
    10:00 – 10:30	Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from 898 Corporate Tax Notches JAQUELINE HANSEN (University of Tübingen), Valeria Merlo, and Georg Wamser Discussant: Lars Thorvaldsen
    10:30 – 11:00	Bunching with Multiple Response Variables: Estimating Firm Response to Thin Capitalization Rules Martin Eckhoff Andresen and LARS THORVALDSEN (University of Oslo) Discussant: Jaqueline Hansen
    11:00 – 11:30	Break
    	Parallel Session 2 A: Policy Evaluation (Ludwig Erhard Room) Chair: Øivind A. Nilsen
    11:30 – 12:00	The Effects of Shortening Potential Benefit Duration: Evidence from Regional Cut-Offs and a Policy Reform Ewa Gałecka-Burdziak, Marek Góra, Jonas Jessen, ROBIN JESSEN (RWI – Leibniz Institute for Economic Research), and Jochen Kluve Discussant: Regina T. Riphahn
    12:00 – 12:30	Intergenerational Transmission of Welfare: Evidence from Germany Jennifer Feichtmayer and REGINA T. RIPHAHN (Friedrich-Alexander University Erlangen-Nürnberg) Discussant: Andrea Schneider
    12:30 – 13:00	Restrictions of Short-Term Rentals and the Housing Market: Evidence from Quasi-Experimental Variation in Germany Patrick Gauß, Sonja Gensler, Michael Kortenhaus, Nadine Riedel, and ANDREA SCHNEIDER (Jönköping International Business School) Discussant: Robin Jessen
    	Parallel Session 2 B: Political Economy (Peggy and Richard Musgrave Room) Chair: Jakob Miethe
    11:30 – 12:00	Lame Ducks in Parliament Jon H. Fiva and ODA NEDREGÅRD (BI Norwegian Business School) Discussant: Zohal Hessami
    12:00 – 12:30	Can Young Politicians Influence Policy in a Gerontocracy? Thushyanthan Baskaran, ZOHAL HESSAMI (Ruhr University Bochum), and Sebastian Schirner Discussant: Ole Henning Nyhus
    12:30 – 13:00	Young Voters and Budget Deficits OLE HENNING NYHUS (NTNU Social Research) and Bjarne Strøm Discussant: Oda Nedregård
    13:00 – 14:00	Lunch
    	Parallel Sessions 3 A: Inequality and Optimal Taxation (Ludwig Erhard Room) Chair: Frank Stähler
    14:00 – 14:30	Linear and Non-linear Inequality Measures Rolf Aaberge, Magne Mogstad, and PAOLO G. PIACQUADIO (University of Oslo) Discussant: Bas Jacobs
    14:30 – 15:00	Optimal Taxation of Capital Income with Heterogeneous Rates of Return Aart Gerritsen, BAS JACOBS (Erasmus University Rotterdam), Alexandra V. Rusu, and Kevin Spiritus Discussant: Emanuel Hansen
    15:00 – 15:30	Pareto-Improving Tax Reforms and the Earned Income Tax Credit Felix J. Bierbrauer, Pierre C. Boyer, and EMANUEL HANSEN (University of Cologne) Discussant: Paolo G. Piacquadio
    	Parallel Sessions 3 B: Fiscal Federalism (Peggy and Richard Musgrave Room) Chair: Thor Olav Thoresen
    14:00 – 14:30	Tax and Transfer Progressivity at the US State Level JOHANNES FLECK (European University Institute), Jonathan Heathcote, Kjetil Storesletten, and Giovanni L. Violante Discussant: Matthias Wrede
    14:30 – 15:00	Political Alignment and Project Funding Luisa Schneider, Daniela Wech, and MATTHIAS WREDE (Friedrich-Alexander University Erlangen-Nürnberg) Discussant: Lana Krehic
    15:00 – 15:30	The Impact of Inequality on Property Taxation in Norway Lars-Erik Borge and LANA KREHIC (NTNU Social Research) Discussant: Johannes Fleck
    15:30 – 15:50	Break
    	Plenary Session 4 – Use of Administrative Data in Economics Research  (Ludwig Erhard Room) Chair: Marko Köthenbürger
    15:50 – 16:20	The (Non-)Use of Administrative Data in German Tax Research  ANDREAS PEICHL (ifo Institute and LMU Munich)
    16:20 – 16:50	Use of Administrative Data in Norwegian Economics Research: Exemplified by a Discussion of the Norwegian Wealth Tax THOR OLAV THORESEN (Statistics Norway and University of Oslo)

• Saturday, 6 November 2021

  • 	Plenary Session 5 – International Taxation  (Ludwig Erhard Room) Chair: Gaute Torsvik
    09:30 – 10:00	How to Make Multinational Automatic Information Exchange on Financial Account Data Work Elisa Casi, JAKOB MIETHE (LMU Munich), and Barbara Stage Discussant: Maximilian Todtenhaupt
    10:00 – 10:30	How Do Firms Respond to Foreign Tax Reforms? MAXIMILIAN TODTENHAUPT (NHH Norwegian School of Economics) Discussant: Jakob Miethe
    10:30 – 11:00	Break
    	Parallel Sessions 6 A: IPs and Public Policy (Ludwig Erhard Room) Chair: Regina T. Riphahn
    11:00 – 11:30	Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property  Rishi R. Sharma, Joel Slemrod, and MICHAEL STIMMELMAYR (University of Bath) Discussant: Øivind A. Nilsen
    11:30 – 12:00	For Whom the Patent Pays: Firm Behaviour Before, During and After a Patent Application ØIVIND A. NILSEN (NHH Norwegian School of Economics), Arvid Raknerud, and Mathias V. Lerum Discussant: Alfons J. Weichenrieder
    12:00 – 12:30	Corporate Income Tax, IP Boxes and the Location of R&D Pranvera Shehaj and ALFONS J. WEICHENRIEDER (Goethe University Frankfurt)  Discussant: Michael Stimmelmayr
    	Parallel Session 6 B: Issues in Taxation   (Peggy and Richard Musgrave Room) Chair: Andrea Schneider
    11:00 – 11:30	Progressive Pensions as an Incentive for Labor Force Participation FABIAN KINDERMANN (University of Regensburg) and Veronika Püschel Discussant: Johannes Becker
    11:30 – 12:00	Second-Best Source-Based Taxation of Multinational Firms JOHANNES BECKER (University of Münster) Discussant: Frank Stähler
    12:00 – 12:30	The (Non-)Neutrality of Value Added Taxation Georg Schneider, FRANK STÄHLER (University of Tübingen), and Georg Thunecke Discussant: Fabian Kindermann
    12:30 – 13:30	Lunch
    	Parallel Sessions 7 A: Tax Havens (Ludwig Erhard Room) Chair: Maximilian Todtenhaupt
    13:30 – 14:00	Who Gains from Tax Havens? Annette Alstadsæter, JULIE BRUN BJØRKHEIM (Norwegian University of Life Sciences), Ronald B. Davies, and Johannes Scheuerer Discussant: Henrik Svensli
    14:00 – 14:30	The Effect of Foreign Activities Located in Tax Havens on Corporate Income Taxes HENRIK SVENSLI (NHH Norwegian School of Economics) Discussant: Julie Brun Bjørkheim
    	Parallel Sessions 7 B: Revenue Effects of Tax Incentives   (Peggy and Richard Musgrave Room) Chair: Johannes Becker
    13:30 – 14:00	Dividend Withholding Tax Arbitrage Across Europe Elisa Casi, Evelina Gavrilova, David Murphy, and FLORIS ZOUTMAN (NHH Norwegian School of Economics) Discussant: Matthias Krapf
    14:00 – 14:30	The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland MATTHIAS KRAPF (University of Lausanne) and David Staubli Discussant: Floris Zoutman
    14:30 – 15:00	Break
    	Plenary Session 8 – Tax Compliance  (Ludwig Erhard Room) Chair: Alfons J. Weichenrieder
    15:00 – 15:30	Tax Compliance among Managers. Evidence from Randomized Audits THOMAS LANGE (NHH Norwegian School of Economics) and Anne May Melsom Discussant: Gaute Torsvik
    15:30 – 16:00	Does Perceived Risk of Future Audits Explain the Behavioral Effects of Tax Enforcement? Andreas Kotsadam, Knut Løyland, Oddbjørn Raaum, GAUTE TORSVIK (University of Oslo), and Arnstein Øvrum Discussant: Thomas Lange